According to ​The Sun, Palace are targeting Defoe despite Sunderland's insistence that their top scorer is not for sale.

The Black Cats turned down a £6m bid from West Ham last week, and David Moyes is determined to keep Defoe at the club in their attempt to avoid relegation this season.

Despite Moyes' claims that "Jermain is not for sale”, a bid of over £12m could reportedly persuade Sunderland to consider selling the 34-year-old.

Defoe has scored 11 goals in the Premier League so far this season, only three goals less than the league's top scorer Diego Costa.

That total amounts to more than half of Sunderland's total goals, emphasising the reliance the strugglers have on their frontman.

Moyes said: ”I don’t think there’s any transfer fee because we know that Jermain’s goals are so priceless to us. I wouldn’t even think about where we’d be without him. His stats for 2016 show he’s been brilliant.”

Sunderland's view that Defoe is indispensable, and his age, may prove a deterrent for club's likely to be interested over the next month.

Sam Allardyce has currently only Loic Remy available, having returned against Bolton in the FA Cup after a lengthy injury spell, while record signing Christian Benteke is nursing a shoulder problem and Connor Wickham is out for the season.

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